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USSGL
U.S. Standard General Ledger - the cornerstone of financial systems

USSGL Implementation Guidance Archive
The cornerstone of financial systems

The General Ledger and Advisory Branch serves as a source of guidance and information concerning standard accounting practices, as well as guidance on unique issues. The following USSGL implementation guidance scenarios have been approved by the Issues Resolution Committee (IRC) and the USSGL Board.

Background:

The U.S. Standard General Ledger Division (USSGL) serves as a source of guidance and information concerning standard accounting practices, as well as guidance on issues that are unique.

The following USSGL implementation guidance scenarios have been approved by the Issues Resolution Committee (IRC) and the USSGL Board.

These scenarios are offered here as reference material. It is the intention of the USSGL Division to keep this information current by updating existing scenarios and adding information as it becomes available.

However, always refer to the current USSGL TFM for the most up-to-date guidance on accounting transactions.

The scenarios are identified by topic, and then listed by the most recent.

Proprietary Accounting Archives

Budgetary Accounting Archives

Cancellation Archives

Reduction Archives

Borrowing Authority Archives

Contract Authority Archives

Reimbursable Activity

Special Funds

Trust Funds

Trust Fund Appropriation Transfers for Specific Treasury-Managed Trust Funds: Fiscal 2001 Interim Guidance

USSGL Changes Relating to Implementation of FASAB Standards

Transfers

Specialized Accounting Scenarios

Prior-Period and Prior-Year Adjustment Scenarios

Last modified 11/02/23